Legal Opinion
Guyer v. Commissioner
United States Tax Court
Decided May 1, 1985No. Docket Nos. 12778-82, 13289-82, 13290-82, 13291-82, 13292-82Unpublished
1Opinion of the Court
ARDEN G. GUYER and CAROLYN GUYER, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Guyer v. Commissioner
Docket Nos. 12778-82, 13289-82, 13290-82, 13291-82, 13292-82.
United States Tax Court
T.C. Memo 1985-210; 1985 Tax Ct. Memo LEXIS 423; 49 T.C.M. (CCH) 1376; T.C.M. (RIA) 85210;
May 1, 1985.
James Prince, for the petitioners in docket No. 12778-82.
James Holloman, Jr., for the petitioners in docket Nos. 13289-82, 13290-82, 13291-82, and 13292-82.
Juandell D. Glass, for the respondent.
COHEN
MEMORANDUM FINDINGS OF FACT AND OPINION
COHEN, Judge: Respondent determined deficiencies in…
2Cases cited21 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Wichita Term. El. Co. v. Commissioner of Int. R.Court of Appeals for the Tenth Circuit · 1947
- Fin Hay Realty Co. v. United StatesCourt of Appeals for the Third Circuit · 1968
- Ach v. CommissionerUnited States Tax Court · 1964
- Alterman Foods, Inc. v. United StatesCourt of Appeals for the Fifth Circuit · 1975
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